ms eBook Show Me How Equivalent Units of Materials Cost The Rolling Department of Jabari Steel Company had 10,500 tons in beginning work in process inventory (60% complete) on October 1. During October; 65,800 tons were completed. The ending work in process inventory on October 31 was 3,300 tons (10% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units Previous Next Check My Work